Balance Sheet Components

6 Months Ended

Jun. 30, 2022

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 3.  BALANCE SHEET COMPONENTS

Property and Equipment

Property and equipment consist of the following (in thousands):

	As of June 30, 2022			As of December 31, 2021
Leasehold improvements	$	3,259		$	3,213
Research equipment		3,505			3,499
Furniture and fixtures		350			350
Computer equipment		284			284
Property and equipment, gross		7,398			7,346
Less: accumulated depreciation and amortization		(7,144	)		(7,049	)
Property and equipment, net	$	254		$	297

Depreciation expense related to property and equipment was $54,000 and $95,000 for the three and six months ended June 30, 2022 and $35,000 and $91,000 for the three and six months ended June 30, 2021, respectively.

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	As of June 30, 2022		As of December 31, 2021
Accrued clinical trial cost	$	619	$	468
Accrued payroll and related benefits		365		409
Accrued consulting and legal		87		74
Accrued other		24		29
Accrued expenses	$	1,095	$	980